摘要
随着社会经济的高速发展，经济增长与环境问题之间的矛盾日益凸显，自
2014 年起我国大部分地区，频繁出现严重的雾霾天气，空气质量严重下降。我们
渐渐意识到环境问题已经成为我们人类不得不面临的挑战，也认识到选择可持续
发展道路是当前社会谋求发展的必然要求。就全球背景来说，污染严重、资源枯
竭等环境问题也迅速引起其他国家人民的关注。而煤炭行业作为国民经济的主要
支柱，尽管促进了我国经济的快速增长，却也引发了一系列环境问题：如生产过
程中的废气、废水的排放对生态环境的污染，从长远来看，这不仅会加大煤炭企
业的环境成本，更会阻碍社会经济的发展，使得企业的支出越来越多。只有对煤
炭企业进行积极、有效地环境成本控制，才能使煤炭行业达到经济效益和环境可
持续发展双赢的局面

本文利用环境成本控制函数推导与实证检验分析相结合，在研读国内外学者
关于环境成本控制文献的基础上，分析了煤炭企业传统的环境成本模型，并结合
目前上市公司的现状，进一步提出煤炭行业环境成本控制的难点和问题，为本文
提出新的环境成本核算方法奠定基础。另外本文选取上市公司煤炭企业的典型代
表——冀中能源公司，收集和汇总了该公司 2010-2015 年相关的环境成本数据，
并对拉格朗日函数进行推导，得到环境损失成本和环境控制成本曲线的相交处并
非环境成本的最佳控制区域，而必须根据煤炭企业历年的环境成本数据，以及煤
炭企业各自现状而定。第四章通过对案例企业做了模糊现状综合分析法得出该企
业环境成本控制状况一般，再通过实证分析验证了这一结论。本文的目的就是想
从新的角度看待煤炭企业环境成本控制，达到对煤炭企业的有效管理，节约企业
成本，获得整个煤炭行业的健康发展

关键词：环境成本；成本控制；煤炭行业；上市公司；实证分析III
ABSTRACT
With the rapid development of social economy, the contradiction between
economic growth and environmental problems loom large, most areas in China since
2014, frequent severe haze weather, air quality serious decline. We gradually realize
the environment problem has become a challenge, we human beings have to face also
recognize that choose the sustainable development path is the inevitable requirement
of social development. In terms of global background, serious pollution, resource
depletion and other environmental problems quickly in other countries people&39;s
attention. Coal industry as the mainstay of the national economy, while promoting the
rapid growth of economy in our country, but also triggered a series of environmental
problems, such as the production process of waste gas, waste water discharge to the
ecological environment to cause damage, it is not only conducive to the long-term
development of the national economy, also can increase the environmental cost of
enterprise, make enterprise spending more and more. Only for coal enterprises to
actively and effectively environmental cost control, to make the coal industry to
achieve economic and environmental sustainable development of win-win situation.
Based on environmental cost control function is combined with the empirical
analysis, the study of domestic and foreign scholars about environmental cost control
on the basis of the literature, analyses the environment of the coal enterprise
traditional cost model, and combined with the coal industry in the environmental cost
of information disclosure of listed companies is not ideal and difficulty of enterprise
environment cost, further put forward the coal industry in the difficulty and problem,
environmental cost control for below new environment cost accounting method is put
forward to lay the foundation. In addition this article selects the listed company as the
typical representative of coal enterprise, he bei central energy company, collect and
summary the company the environmental costs of related data from 2010 to 2015, and
the Lagrangian function are derived, environmental loss cost and control of cost curve
intersect is not the best environment cost control areas, must according to theIV
environmental costs of historical data, the coal enterprises coal enterprises and their
status quo, the fourth chapter firstly the present situation of the fuzzy synthesis of
case enterprise to obtain the general enterprise environment cost control condition,
this conclusion is verified by the empirical analysis. The purpose of this article is to
from a new perspective to the coal enterprise environment cost control, to achieve
effective management of coal enterprises, saving the cost of enterprise, for the healthy
development of coal industry.
Key words: coal industry; The listed company; Environmental cost; Cost
control; The empirical湖南科技大学硕士学位论文
目 录
摘要I
ABSTRACT...........III
第一章 绪 论........1
1.1 研究背景和意义........1
1.1.1 研究背景......... 1
1.1.2 研究意义......... 2
1.2 基本概念界定3
1.2.1 煤炭行业环境成本的基本界定.......3
1.2.2 煤炭行业环境成本的构成...3
1.2.3 煤炭行业环境成本控制的含义..... 4
1.3 国内外研究现状........5
1.3.1 国外研究现状.5
1.3.2 国内研究现状 ........ 6
1.4 研究思路和研究内容...........7
1.4.1 研究思路......... 7
1.4.2 研究内容......... 8
1.5 研究方法和创新之处..........9
1.5.1 研究方法........9
1.5.2 创新之处........9
第二章 环境成本控制模型方程的构建....11
2.1 模型构建的因素分析........11
2.1.1 环境预防成本...... 11
2.1.2 环境检测成本...... 12
2.1.3 环境内部损失成本.12
2.1.4 环境外部损失成本.12
2.2 基于质量成本模型的煤炭行业环境成本控制模型.....13
2.2.1 现行的煤炭行业环境成本控制模型........13
2.2.2 煤炭行业环境成本控制模型的优化........15
2.2.3 煤炭行业环境质量成本的控制... 19
第三章 煤炭行业上市公司环境成本控制现状分析...21
3.1 煤炭行业上市公司信息披露现状........... 21目录
3.1.1 披露数量分析...........21
3.1.2 披露方式分析....
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